Supreme Court’s Landmark Ruling on Employment Status of PGMOL Part-Time Football Referees: A Closer Look at Mutuality of Obligations and Control
The long-awaited judgment from the Supreme Court on the employment status for tax purposes of part-time football referees in the Professional Game Match Officials Limited’s (PGMOL) appeal against HMRC was published on 16th September 2024. The Supreme Court ratified the Court of Appeal’s conclusion on mutuality of obligations and control, which are key considerations when […]
Northern Light Solutions Limited v HMRC (2021)
The Northern Light case – confined to history, despite being reported in June 2021! The recent IR35 appeal case of Northern Light Solutions Limited v HMRC (2021), heard in the Upper Tax Tribunal, once again highlights the difficulties with understanding and applying these tax rules effectively. Employment tax status is a complex area, based on […]
Red, White and Green Limited vs HMRC (2020)
Well-known television presenter Eamonn Holmes faces a £250,000 tax bill after losing his case against HMRC. IR35 is a complex area of employment law, the boundaries of which are set by legal cases such as this one. Until this April, it has been the responsibility of contractors to determine their employment status for tax purposes, […]
Atholl House Productions Ltd V HMRC (2019)
Loose Women and BBC presenter Kaye Adams has successfully appealed a £124,000 tax bill from HM Revenue & Customs (HMRC). Ms Adams’ Limited company, Atholl House Productions Limited, received notice that HMRC had conducted an inquiry into her involvement with BBC Radio Scotland between March 2015 to April 2017. Consequently, HMRC formed the opinion that […]
Albatel Limited v HMRC – UKFTT (2019)
Well-known television presenter Lorraine Kelly has successfully appealed an IR35 tax bill assessed by the HMRC at the sum of almost £900,000. Albatel Limited, Ms Kelly’s limited company, saw the HMRC conduct an initial inquiry into its engagements with ITV Breakfast Limited, which took place between September 2012 and July 2017, the conclusion of which […]
Am I entitled to holiday and sick pay as a Limited Company contractor?
Holiday and sick pay – what is your entitlement? Taking time off work, whether it’s planned or otherwise is rarely an issue for permanent staff, as their pay is usually undisrupted as it’s covered by the terms of their employment. So what happens when you’re a contractor and you’re not covered by the same terms? […]
Sickness and holiday pay – a permie perk or open to all?
Sickness and holiday pay When contracting through your own Limited Company you’ll be aware that you’re not entitled to the same access to sickness and holiday pay as permanent employees are. So it’s up to your company to make provisions for your absences – planned or otherwise. Louisa Drewett, Director of Accounting and Tax at […]
Armitage Technical Design Services Limited Contractor v HMRC (2016)
Background Mr David Armitage is an electrical control and instrumentation designer with over 25 years’ experience of providing services within the nuclear industry. He is also the Director of Armitage Technical Design Services Limited (“ATDSL”). Mr Armitage was contracted through ATDSL and two different agencies to provide his services to Diamond Light Source Ltd (DLS). […]
Christa Ackroyd v HMRC (2016)
Background In 2018 HMRC won its first IR35 ruling in seven years against the former BBC presenter Christa Ackroyd; although she did try to argue that the limited company was set–up on the advice of the BBC and that she received reassurance from her accountant that the arrangement was tax compliant. This resulted in Ms […]
Agency workers regulations – could you lose out?
AWR – could you lose out? By now you’ve probably heard the abbreviations AWD or AWR, which are often used interchangeably – AWD being the Agency Workers Directive and AWR, the Agency Workers Regulations. But, do you know what it’s all about and, most importantly, do you know if it affects you and, if so, […]